Amendment status not verified — confirm the current text below against the official source.
Registration of dealers.-(1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authority in the appropriate State as the Central Government may, by general or special Qrder, specify and every such application shall contain such particulars as may be prescribed. 4 1(2) Any dealer liable to pay tax under the sales-tax law of the appropriate State, or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed. Explanation.—For the purpose of this sub-section, a dealer shall be deemed to be liable to pay tax under the sales-tax law of the appropriate